2021 (1) TMI 415

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..... redominant object of the assessee Trust are to provide practical and theoretical training in the field of 'yoga, which would ultimately provide medical relief to the society' at large - whether Appellate Tribunal was justified in allowing the exemption under section 11 and 12 of the Act for remaining income which is not forfeited for exemption without appreciating that once the provisions .....

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..... wing the benefit of Sections 11 and 12 to the assessee by confirming the decision of CIT(A) without appreciating that the assessee is covered under the proviso to Section 2(15) of the Act i.e. the advancement of any other object of general public utility ? (B) Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in holding that predominant objec .....

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..... and 12 of the Act? (D) Whether on the facts and circumstances of the case and in law, the Appellate Tribunal was justified in allowing donation of ₹ 9,67,03,000/ as application of income without appreciating the fact that the assessee is covered by the provisions of section 2(15) rws 13(8) of the Act. (E) Whether on the facts and circumstances of the case and in law, the Appell .....

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